http://www.legislation.gov.uk/uksi/1991/348/contents/made

The Finance Act 1985 (Interest on Tax) (Prescribed Rate) Order 1991

VAT

Tax

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order reduces from 12.25 per cent to 11.50 per cent the prescribed rate of interest for the purposes of section 18 of the Finance Act 1985 (interest on tax etc recovered or recoverable by assessment.